EDGAR

A web site for US corporate filings, similar to sedar in Canada.

http://www.sec.gov/edgar.shtml

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Goodwill impairment

An asset reported mainly as goodwill on the balance sheet may be worth much less than the value reported. In this case the good will is impaired and the company will likely have to take a write-down on this asset. This often happens when intellectual property such as software is acquired and a premium price is paid for it. Subsequently, if the software is not commercialized, the goodwill associate ...


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